"Dale Eastman" <dalereastman@sprintmail.com> wrote in message
news:RhtYc.6570
The courts have consistently ruled that the liability is created by the
imposition of the Income Tax in Sections 26 USC 1 or 11.
The courts are wrong.
Gabelman v. Commissioner,
It started in tax court. You have cited NOTHING.
You fail to make the point as to what law makes ME liable for the
income tax.
You have been told many times and still persist in your delusions.
dale eastman is delusional, that is certainly factual
http://evans-legal.com/dan/tpfaq.html
The claim is that the Internal Revenue Code does not apply to most of the
income of citizens of the United States because the only definitions of
"sources of income" apply only to nonresident aliens and foreign
corporations. (See I.R.C. section 861 and its regulations.) This argument is
completely contrary to the express language of the Internal Revenue Code and
its regulations.
Section 61(a) of the Internal Revenue Code states the general rule that
"gross income" (which is the starting point for the calculation of taxable
income) "means all income from whatever source derived...."
The regulations confirm that U.S. citizens (and residents) are taxed on all
of their income, regardless of where the source is located, and so the
source of income is irrelevant to U.S. citizens and residents.
"In general, all citizens of the United States, wherever resident, and all
resident alien individuals are liable to the income taxes imposed by the
Code whether the income is received from sources within or without the
United States." Treas. Reg. § 1.1-1(b).
This has been confirmed by the U.S. Court of Claims:
"The determination of where income is derived or 'sourced' is generally of
no moment to either United States citizens or United States corporations,
for such persons are subject to tax under section 1 and section 11,
respectively, on their worldwide income." Great-West Life Assur. Co. v.
United States, 230 Ct. Cl. 477, 678 F.2d 180, 183 (1982)
The general rule, therefore, is that all income is included in gross income,
and the burden is on the taxpayer to find a statute or regulation that
excludes the income from tax.
So how can tax protesters claim that their income is not subject to tax? By
a selective and very tortured reading of section 861 of the Internal Revenue
Code and its regulations. Briefly, many tax protesters claim that:
"Taxable income" and the "sources" of taxable income can be determined only
by reference to section 861 and its regulations; and
The regulations under section 861, specifically § 1.861-8(f), list all
possible taxable sources of income; and
The incomes of most citizens are not described in Treas. Reg. § 1.861-8(f).
Needless to say, every step in the "logic" of tax protesters is wrong.
As already explained, the Internal Revenue Code and regulations are quite
clear in stating that citizens and residents of the United States are taxed
on all income, regardless of source.
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